PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT
(Studi pada Bank Umum Syariah di Negara Indonesia dan Malaysia)
DOI:
https://doi.org/10.32678/bs.v6i1.2388Kata Kunci:
Islamic corporate governance, Shariah supervisory board, board of Commissioners, managerial ownership, earnings managementAbstrak
This study aims to analyze the effect of Islamic corporate governance on earnings management. The research method used in this research is quantitative descriptive method. The population in this study were all Islamic banks in Indonesia and Malaysia, as many as 25 Islamic banks. The data analysis technique used is panel data analysis to answer the formulation of research problems related to the influence of Islamic corporate governance on earnings management. Based on the results of statistical tests, Islamic corporate governance consisting of sharia supervisory boards, board of commissioners and managerial ownership has the following relationship: sharia supervisory board, board of commissioners and managerial ownership does not significantly influence earnings management at Islamic Commercial Banks (BUS) in Malaysia and the State of Indonesia
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Referensi
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Ismail, A.G. and Belay, A.T. (2002), “Bank loans portfolio composition and the
disclosure of loan loss provision: an empirical evidence of Malaysian banks”, Asian Review of Accounting, Vol. 10, No. 1, pp. 147-62.
Klai, N., & Omri, A. (2011). Corporate governance and financial reporting
quality: The case of Tunisian firms. International Business Research, 4(1), 158-166.
La Porta, R., Lopez‐de‐Silanes, F., & Shleifer, A. (1999). Corporate ownership
around the world. The journal of finance, 54(2), 471-517.
Nathan, S., & Ribière, V. (2007). From knowledge to wisdom: the case of
corporate governance in Islamic banking. Vine, 37(4), 471-483.
Sugiyono.(2016). Statistika Untuk Penelitian. Bandung: Alfabeta
Sutedi, A. (2014). Aspek Hukum Otoritas Jasa Keuangan. RAS.
Taktak, N. (2011). “The nature of smoothing returns practices: the case of Islamic
banks”, Journal of Islamic Accounting and Business Research, Vol. 2, No. 2, pp. 142-152.
Uddin, M. A. (2015). Governance from Islamic economic perspective: A Shari’ah
governance framework.
Yadiati. W., & Mubarok., A. ( 2017) Kualitas Pelaporan Keuangan. Kajian
Teoritis dan Empiris. KENCANA: Jakarta.44
Yang, C. Y., Lai, H. N., & Leing Tan, B. (2008). Managerial ownership structure and
earnings management. Journal of Financial Reporting and Accounting, 6(1), 35-53.
https://www.bi.go.id/id/publikasi/laporan-keuangan/bank/umum-syariah/Default.aspx
http://www.bnm.gov.my/index.php?ch=li&cat=islamic&type=IB&fund=0&cu=0
Ariff M., & Iqbal M. (2011).The Foundations of Islamic Banking. Edward Elgar Publishing Limited.100
Ben Othman, H., & Mersni, H. (2014). The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region: A comparative study. Studies in Economics and Finance, 31(1), 106-128.
Christine A., (2016).Handbook on Corporate Governance in Financial Institutions.
Edward Elgar Publishing Limited.2016
Courtemanche, G., & Tugiman, H. (1997). Pandangan Baru Internal
Auditing. The New Internal Auditing), Yogyakarta: Kanisius.
Endraswati, H.,(2017). Struktur Islamic Corporate Governance Dan Kualitas
Pengungkapan Laporan Keuangan Pada Bank Syariah Di Indonesia Perspektif Governance Dan Finance. LP2M-Press.
Ginena, K., & Hamid, A. (2015). Foundations of Shari'ah governance of Islamic banks.
John Wiley & Sons.
Hamdi, M. F., and Zarai, M. A. (2012), « Earnings Management to Avoid
Earnings Decreases and Losses: Empirical Evidence from Islamic Banking Industry », Research Journal of Finance and Accounting, Vol. 3, pp. 88-107
Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic banks
via communication in annual reports. Journal of Business Ethics, 76(1), 97-116.
Hasan, Zulkifli,Bin (2011) Shariah Governance In Islamic Financial Institutions
In Malaysia, Gcc Countries And The Uk, Durham Theses, Durham University. Available At Durham E-Theses Online: http://Etheses.Dur.Ac.Uk/810/
Hermiyetti & Manik, E. N. (2013). The Influence of Good Corporate Governance
Mechanism on Earnings Management: Empirical Study in Indonesian Stock Exchange Listed Company for Periods of 2006-2010. Indonesian Capital Market Review
Hery.(2017). Kajian Riset Akuntansi.Mengulas Berbagai Hasil Penelitian Terkini
dalam Bidang Akuntansi dan Keuangan.Grasindo.Jakarta.
Hery. (2015:48-49).Analisis Kinerja Manajemen.Grasindo. Jakarta
Ismail, A.G. and Belay, A.T. (2002), “Bank loans portfolio composition and the
disclosure of loan loss provision: an empirical evidence of Malaysian banks”, Asian Review of Accounting, Vol. 10, No. 1, pp. 147-62.
Klai, N., & Omri, A. (2011). Corporate governance and financial reporting
quality: The case of Tunisian firms. International Business Research, 4(1), 158-166.
La Porta, R., Lopez‐de‐Silanes, F., & Shleifer, A. (1999). Corporate ownership
around the world. The journal of finance, 54(2), 471-517.
Nathan, S., & Ribière, V. (2007). From knowledge to wisdom: the case of
corporate governance in Islamic banking. Vine, 37(4), 471-483.
Sugiyono.(2016). Statistika Untuk Penelitian. Bandung: Alfabeta
Sutedi, A. (2014). Aspek Hukum Otoritas Jasa Keuangan. RAS.
Taktak, N. (2011). “The nature of smoothing returns practices: the case of Islamic
banks”, Journal of Islamic Accounting and Business Research, Vol. 2, No. 2, pp. 142-152.
Uddin, M. A. (2015). Governance from Islamic economic perspective: A Shari’ah
governance framework.
Yadiati. W., & Mubarok., A. ( 2017) Kualitas Pelaporan Keuangan. Kajian
Teoritis dan Empiris. KENCANA: Jakarta.44
Yang, C. Y., Lai, H. N., & Leing Tan, B. (2008). Managerial ownership structure and
earnings management. Journal of Financial Reporting and Accounting, 6(1), 35-53.
https://www.bi.go.id/id/publikasi/laporan-keuangan/bank/umum-syariah/Default.aspx
http://www.bnm.gov.my/index.php?ch=li&cat=islamic&type=IB&fund=0&cu=0
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Diterbitkan
2020-06-30
Cara Mengutip
Rahman, M., Rosdini, D., & Yuliafitri, I. (2020). PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT: (Studi pada Bank Umum Syariah di Negara Indonesia dan Malaysia). Banque Syar’i: Jurnal Llmiah Perbankan Syariah, 6(1), 89–122. https://doi.org/10.32678/bs.v6i1.2388
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